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Filing an administrative adjustment request under the BBA.
- Source :
- Tax Adviser; Jun2024, Vol. 55 Issue 6, p22-25, 4p
- Publication Year :
- 2024
-
Abstract
- The article focuses on the requirements and process for partnerships to file an administrative adjustment request (AAR) under the Bipartisan Budget Act of 2015 (BBA). It details how the centralized partnership audit regime shifts tax liability to the partnership, the calculation of imputed underpayments, and the specific forms and procedures necessary for compliance.
Details
- Language :
- English
- ISSN :
- 00399957
- Volume :
- 55
- Issue :
- 6
- Database :
- Complementary Index
- Journal :
- Tax Adviser
- Publication Type :
- Periodical
- Accession number :
- 177544130